SALF400 - Enquiries into Tax Returns: contents

1. SALF402

   Introduction
2. SALF403

   Power to enquire into Tax Returns
3. SALF404

   Some notes on HMRC enquiries
4. SALF405

   Enquiry procedures
5. SALF406

   Referrals to the Tribunal during an enquiry
6. SALF407

   Settlement of an enquiry
7. SALF407A

   Consequential claims
8. SALF408

   Penalties for inaccuracies
9. SALF409

   Discovery assessments
10. SALF410

    Procedures for making HMRC assessments
11. SALF411

    Time limits for discovery assessments
12. SALF412

    Appeals
13. SALF413

    Interest, surcharge and penalties